Appraiser / Assessor
Montana’s 1972 State Constitution authorized the state to appraise, assess and equalize the valuation of all taxable property, in Montana. The Department of Revenue’s Property Assessment Division is responsible for ensuring uniform valuation of similar properties throughout the state.
While the department is constitutionally responsible for equalizing property, legislative policy directs the department’s valuation and assessment procedures. The legislature determines separate tax rates, exemptions and valuation standards as a matter of policy. The department applies these policies to the valuation of property when calculating taxable values.
The department has a field office in each county responsible for valuing all property except centrally assessed and large industrial properties. The Department of Revenue staff in each county field office works with the county treasurer’s office to generate property tax information. The treasurer’s office in each county is responsible for sending out property tax bills and collecting taxes that pay for the services that property owners in their counties receive.